INDIA CODE

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Kerala General Sales Tax Act, 1963: sections with instruments beneath them (3)

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Open at its own address /A11-ZFJ

Kerala General Sales Tax Act, 1963 [A11-ZFJ]

As at 7 September 2026. In force from 6 August 1963.

Dates: made 6 August 1963; in force 6 August 1963; ceased none recorded. Gazette: none recorded. Band A.

Jurisdiction: Kerala [IN-KL]. Made by the Legislature of Kerala.

Synthetic. The words of this Act are generated by the register; its title, number and year are real.

Cite: Kerala General Sales Tax Act, 1963, Kerala Act 15 of 1963 [A11-ZFJ]. Machine: A11-ZFJ.

Sections (20)

Chapter I. PRELIMINARY

Chapter II. BOARD

Chapter III. OFFENCES AND PENALTIES

Chapter IV. MISCELLANEOUS

Section 1. Short title, extent and commencement [S2G-6NM]

Section 2. Definitions [S2G-6PJ]

Section 3. Appointment of Board [S2G-6QG]

Section 4. Registration of exporters [S2G-6RE]

Section 5. Prohibition of the manufacture of goods without licence [S2G-6SC]

Section 6. Grant of licence [S2G-6TA]

Section 7. Maintenance of records and furnishing of returns [S2G-6V8]

Section 8. Powers of proper officer [S2G-6W6]

Section 9. Power to issue directions [S2G-6X4]

Section 10. Power to exempt [S2G-6Y2]

Section 11. Registration of registered persons [S2G-6Z0]

Section 12. Prohibition of the supply of goods or services without licence [S2G-70Z]

Section 13. Grant of licence [S2G-71X]

Section 14. Penalty for contravention [S2G-72V]

Section 15. Offences by companies [S2G-73S]

Section 16. Appeal [S2G-74Q]

Section 17. Cognizance of offences [S2G-75N]

Section 18. Protection of action taken in good faith [S2G-76K]

Section 19. Power to make rules [S2G-77H]

Section 20. Power to remove difficulties [S2G-78F]

Made under

No recital of a power is printed.

Acts on (0)

none

Acted on by (2)

Amends: Kerala General Sales Tax (Amendment) Act, 1979 [A12-1PA], 16 August 1979. "section 16 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963)".

Amends: Kerala General Sales Tax (Amendment) Act, 2011 [A12-8PB], 23 October 2011. "section 11 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963)".

Not held (0)

none

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